Transport tax for pensioners: what discounts and benefits are there?

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What transport tax benefits are available to pensioners in 2021? This question worries a significant part of the population. Many working citizens do not think about issues related to pensioners until they themselves reach this age.

• Should pensioners pay car tax?
• What benefits are provided for pensioners in 2021?
• How is the benefit calculated?
• In what cases is tax not paid?
• Conditions for providing benefits
• How is transport tax calculated for pensioners?
• How can a pensioner apply for benefits?

And here a number of questions arise related to benefits for pensioners. One of the frequently asked questions regarding taxation is vehicle tax.

What benefits are provided for pensioners in 2021?

The amount of transport tax benefits is set at the regional level.

First, you need to find out what transport tax breaks are provided for pensioners in a particular region of the country.

It must be remembered that the discount when calculating the transport tax begins to be applied after submitting the appropriate application to the tax authorities. If this is not done, the tax will be calculated at standard rates.

The pensioner needs to contact the local tax office, where they will explain the specifics of applying the tax benefit.

If local legislation provides for the right to a discount when paying a transport fee, then the pensioner will be offered one of the options for its use:

• A person is completely exempt from paying such a fee;
• Only 10% of the total tax amount is payable;

New in legislation

In June 2021, a bill was introduced to the State Duma to abolish the transport tax, providing for the recognition of Chapter 28 of the Tax Code and other tax-related norms as invalid starting from 2021. It also proposed that revenues from the abolition of the tax be included in the cost of the fuel excise tax.

However, already in July of the same year, this bill was rejected . Thus, it is necessary to be guided by the provisions of the current federal and regional legislation.

It is worth noting that the debate about the abolition of the transport tax has been going on for a long time: over the past 3 years, at least 3 similar bills have been submitted to the State Duma, and all of them were rejected. I would like to hope that in the near future the problem will be resolved in favor of taxpayers.

So, let's note the important points:

• the list of categories of citizens who are entitled to benefits when paying transport tax is enshrined in regional legislation; information can be obtained from the tax office;
• To receive transport tax benefits for pensioners, including transport tax benefits for military pensioners, you must prepare a set of documents and fill out an application in the prescribed form at the tax office at your place of residence;
• if vehicles owned by a pensioner are included in the list specified in clause 2 of Art. 358 of the Tax Code of the Russian Federation, then the obligation to pay transport tax does not arise.

In what cases is tax not paid?

Federal legislation has approved a list of categories of citizens exempt from paying transport tax in 2021:

• WWII veterans;
• Heroes of the USSR and Russia;
• Disabled people of groups 1 and 2, regardless of the time of receipt of disability;
• Large families with young children;
• Family members of those killed during military service;
• Owners of vehicles with a power of less than 100/s, purchased with the help of social services;
• Pensioners with transport power less than 5 l/s;

If a pensioner belongs to these categories, then he is exempt from paying the mandatory transport tax.

To clarify the benefits available in the region of residence of a pensioner, he needs to contact the local administration or tax service. You can also find out about providing a discount on transport tax on the Internet, on the State Services portal.

Law on transport tax for senior citizens

Transport tax belongs to the category of regional taxes and is included in the scope of legal regulation of federal legislation (Tax Code of the Russian Federation, hereinafter referred to as the Tax Code of the Russian Federation) and regional legislation of the subject of the Russian Federation in whose territory this type of tax is introduced.

Fortunately, in order to find out complete information about these benefits, you do not have to study regional legislation on your own, which is not always easy to find and analyze - just contact the tax office at your place of residence, where they will explain what tax benefits on cars for pensioners are available in your region, and which one is best for you.

The amount of tax benefits varies. Typically depending on the characteristics of the vehicle and the number of vehicles.

Regional legislation in the field of benefits for pensioners to pay car tax in 2021

In Moscow, pensioners are not included in the list of persons entitled to transport tax benefits. In 2021, in accordance with the latest amendments to Moscow Law No. 33 dated 07/09/2008 “On Transport Tax”, they are not provided with any benefits for transport tax.

In St. Petersburg, pensioners are exempt from paying tax - for one vehicle registered in the name of a pensioner, provided that the specified vehicle is:

• a passenger car of domestic production (Russian Federation, USSR until 1991) with an engine power of up to 150 horsepower inclusive;
• a boat, motorboat or other water vehicle (except for yachts and other sailing-motor vessels, jet skis) with an engine power of up to 30 horsepower inclusive.

In Novosibirsk old age pensioners:

• are exempt from paying tax on vehicles in the category “Motorcycles and scooters” with an engine power of up to 40 hp.
• pay 20% of the tax rates established for cars and trucks with power up to 150 hp.
• pay a transport tax of 5% - in relation to objects from the category “Other self-propelled vehicles, pneumatic and tracked machines and mechanisms”

As we can see, determining the size and conditions of tax benefits for pensioners on transport tax is entirely left to the discretion of regional authorities and can vary from wide and varied benefits to their complete abolition.

Conditions for providing benefits

At the regional level, transport tax is calculated individually.

The procedure for providing tax breaks to pensioners in 2021 takes into account the following criteria:

1. The benefit can only be used by pensioners receiving a labor pension;
2. The benefit is provided for one vehicle owned by a pensioner;
3. If a pensioner belongs to several categories of beneficiaries, then he is entitled to one discount on the transport fee. Discounts cannot be combined with each other;
4. The benefit may consist of complete exemption from tax, provision of a certain discount or payment of a fixed payment;

If tax benefits are not provided in the region of residence of the pensioner, then the tax coefficient for certain categories of citizens decreases.

How to take advantage of transport tax benefits

You need to study the legislation of your region to apply the benefits.

Yes: tax authorities can learn about your retirement from other sources and apply a reduced rate or percentage discount established by regional legislation in their calculations. But the Tax Code provides for the declarative nature of granting transport benefits. Moreover, you must declare the benefit before the tax payment deadline - before December 1 of the year following the one for which you pay the tax.

at all necessary to visit the tax office in person. You can send an application form for benefits by mail or attach a scan of it in your personal account on the Federal Tax Service website. However, you must also provide a copy of your passport, TIN and a document confirming your right to the benefit.

A special form for such an application is provided for by Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/897.

With one application, you can immediately request benefits on several taxes - transport, property, land. The application form also contains a notification about the chosen transport for which the benefit will be applied. Indeed, in many regions the benefit is established for only one vehicle of the taxpayer’s choice.

How is transport tax calculated for pensioners?

The main criterion influencing the amount of transport tax is the amount of horsepower in a pensioner’s vehicle.

In 2021, as in the previous year, the collection amount is calculated using the following formula:

Fee amount = tax coefficient * horsepower * ownership period (months) / 12 months

The presence of a benefit significantly reduces the tax rate. In some regions it is purely symbolic and amounts to 1-10 rubles per horsepower.

Registration of transport tax benefits for pensioners

The provision of transport tax benefits is of a declarative nature. This implies the need for the pensioner to personally contact the tax service to apply for the required discounts. It is worth saying that Federal Tax Service employees cannot search for citizens and inform them about available benefits, so pensioners must independently study and know their rights. A citizen who wishes to apply for a transport tax benefit must contact the tax service, providing the following list of documents:

1. Original and photocopies of passport.
2. Pensioner's ID.
3. Documents for the car (PTS, registration certificate).
4. TIN.

At the Federal Tax Service, a citizen is required to personally fill out an application requesting a benefit. Typically it states:

• The name of the branch of the tax authority to which the application is submitted.
• Applicant's passport details.
• TIN number.
• Grounds for receiving benefits.
• List of documents attached to the application.

At the conclusion of the application, the date of preparation and the signature of the applicant are indicated. There are four ways to submit documents to the Federal Tax Service:

1. Personally. A citizen makes an appointment with the tax service and submits a complete package of documents to an authorized employee.
2. By letter. A pensioner has the right to submit documents through the Russian Post in the form of a registered letter.
3. Electronic application. Modern technologies allow you to apply for benefits without leaving your home. You just need to register on the State Services or Federal Tax Service website.
4. Through a legal representative. A pensioner can issue a power of attorney to manage personal affairs for relatives or friends. Under its terms, they will have the right to submit documents to the Federal Tax Service on behalf of the principal.

When sending documents in the form of a registered letter, a citizen should know that notarization is not necessary. The main thing is to sign and write “true” on the documents. A similar rule has been used by the Federal Tax Service since the beginning of 2014. The application form presented above and the list of documents required to apply for a transport tax benefit are of a general nature. In the regions, it is possible to introduce simplified registration of applications, as well as an additional list of documentation. In this regard, before submitting an application, it is recommended to visit the Federal Tax Service office and personally find out what documents are required. When accessing the electronic application form for transport tax benefits, the pensioner must fill out a short form indicating personal information. Unfortunately, electronic applications do not completely relieve you from the need to visit the Federal Tax Service. The citizen will be assigned a date and time at which he must visit the tax office in person, provide documents and confirm his application.